Last week, President Obama announced that the Administration and congressional Republicans had arrived at a “bipartisan agreement” to extend Bush-era tax cuts for two years, jobless benefits for 13 months, and other tax incentives to support business expansion. The Manufactured Housing Institute reports the compromise measure includes an extension of the energy-efficient new home tax credit program (45L) for two years. This provision is vitally important for manufactured and modular home producers and consumers.  Manufacturers who build ENERGY STAR homes were eligible to receive a $1,000 tax credit, while modular homebuilders are eligible to receive a $2,000 tax credit by exceeding the International Energy Conservation Code (IECC) by 50 percent. This tax credit, which expired in December of 2009, is a critical component of broader Congressional efforts to spur job growth, increase energy efficiency and renewable energy technologies in our nation’s built environment. The Senate is expected to vote on The Middle Class Tax Cut Act of 2010 as early as December 13. If the Senate passes the bill, it will be referred to the House of Representatives where many Democrats have voiced strong opposition to the bill in its present form.